1986 (9) TMI 77

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....tax Applications have been filed by the same assessee and relate to different assessment years. They are under section 256(2) of the Income-tax Act, 1961, and have been made consequent upon the reference applications under section 256(1) of the Act being dismissed by the Income-tax Appellate Tribunal. The four applications which were made before the Income-tax Appellate Tribunal under section 256(....

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....sed on the ground that they were barred by time, it is difficult to take a view that the Tribunal refused to state the case in these three applications on the ground that no question of law arises. At this place, it would be relevant to point out the distinction between the provisions of section 66 of the Indian Income-tax Act, 1922, and those of the corresponding section 256 of the 1961 Act. An a....

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...., no such corresponding provision has been incorporated or included in section 256 of the 1961 Act. This deliberate departure is indicative of the fact that an application under section 256 of the 1961 Act to the High Court was contemplated only in those cases where the Tribunal had refused to state the case on the ground that no question of law arises and not in those cases where the Tribunal had....